I have a specific application (a PC build) in need of a DAC, with a budget of $200-$300. I really like the look of Twisted Pair stuff, but it is more than what this project calls for. I am looking at ready-built stuff, like the DragonFly and similar, but thought that perhaps a kit would have more value, although DIY is not a critical requirement here.

Your recommendations are greatly welcome!

BTW, A-USB is great, but would settle for coax I suppose.
BTW2, up to $300+- does not have to include the enclosure..

Thanks for the links guys, very interesting. I also ran across this one, any thoughts on it? Looks kind of serious, ES9018 DAC + USB board + transformer + enclosure for about $250. Shipping from china might be high for all of these though.

The ODAC is pretty nice and well worth your consideration. I like it as a one board solution and it does things well and sounds good, I think it is an excellent value. I also like the y2 DAC, but you said you were looking for a finished unit. It was a nice build and I like the sound of it too. The soon to be released "subbu" looks to be a real winner, don't own one so cannot speak from experience, but I did sign up for two of them!

The ODAC is pretty nice and well worth your consideration. I like it as a one board solution and it does things well and sounds good, I think it is an excellent value. I also like the y2 DAC, but you said you were looking for a finished unit. It was a nice build and I like the sound of it too. The soon to be released "subbu" looks to be a real winner, don't own one so cannot speak from experience, but I did sign up for two of them!

I agree, ODAC has detailed measurement and blind tests behind it, ships from the US and within budget. The units on eBAY look good because of separate power supplies, but hard to say what this will bring in these specific implementations.